High Court of Gauhati17 June 2026

MS Sarada Refrigeration and Air Condition v. State of Assam

For assesseeRemanded

WP(C) NO. 2345 OF 2026

The ruling in brief

Where proper officer issued only summary of SCN without serving substantive show cause notice before passing order in original under section 73(9), such determination was unsustainable and order was to be quashed requiring proper officer to issue show cause notice detailing cause of action for initiation of proceedings as mandated under section 73(1)

Provisions considered

CGST S.73

Section 73 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Arup Datta v. State of West Bengal

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MS Sarada Refrigeration and Air Condition v. State of Assam

The ruling in brief

Provisions considered

MS Sarada Refrigeration and Air Condition v. State of Assam

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal